Home  Journals  International Accounting  35(185) - 2011 September

Orientation to customer in management accounting abroad

Available online: 22 September 2011

Subject Heading: Foreign experience

JEL Classification: 

The article considers the propositions of the statement on management accounting «Customer Profitability Management», which has been enacted by the Institute of Management Accountants in USA in 2010. The article also presents the results of the survey of manufacturing companies of USA, which has investigated the impact of customer orientation on the implementation of ABC system.

Keywords: management accounting, orientation, user, control, the profitableness, ABC system

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ISSN 2311-9381 (Online)
ISSN 2073-5081 (Print)

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